دور الجباية الجمركية في دعم الاقتصاد المحلي : دراسة حالة الجماعات المحلية لولاية تيارت 2016-2019

الملخص EN

Customs duty is an important resource for the general state budget, as it contributes to the half of the regular resources and the quarter of the total resources of the general state budget.

Customs duty contributes to covering the public expenditures of other various sectors, including the Joint Solidarity Fund among Local Communities, the National Pension Fund as well as various special funds such as the Fund for Environmental Protection.

It also contributes to the budgets of some municipalities in addition to the role of customs levying as a resource for tax crops for the general state budget.

It represents at the same time an important tool in the development and development of the national economy through the fiscal incentives it grants.